CIT v. SSA’s Emerald Meadows

73 Taxmann.com 241High Court2016#64 most cited

What is CIT v. SSA’s Emerald Meadows authority for?

A penalty notice under section 271(1)(c) read with section 274 of the Income Tax Act is invalid if it fails to specify whether the penalty is for concealment of income or for furnishing incorrect particulars of income.

791

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. SSA's Emerald Meadows · section 271(1)(c) · section 274 · penalty notice · concealment of income · furnishing inaccurate particulars · defective notice · vitiates penalty proceedings · Karnataka High Court

Also reported as

73 Taxmann 241

Sections most often in play

Section 271(1)(c)Section 274Section 143(3)Section 153ASection 270ASection 250Section 139(1)Section 14A

Issues it is cited on

section 271(l)section 271(l)(c)section 274furnishing inaccurate particularspenalty proceedings initiatedfurnishing inaccurate particulars of incomeconcealment of incomepenalty u/s 271(1)(c)section 271aabpenalty under section 271(1)(c)section 271(1)levy of penalty

Judgments citing CIT v. SSA’s Emerald Meadows

Smt. Sumohita Kaur, New Delhi vs. ACIT, New Delhi

ITA 6473/DEL/2016[2010-11]Status: DisposedITAT Delhi29 Jan 2020AY 2010-11

Bench: Shri Kuldip Singh & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri Saras Kumar, Sr. DR
Section 153ASection 271Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.6472/Del./2016, A.Y. 2009-10 ITA No.6473/Del./2016, A.Y. 2010-11 Smt. Sumohita Kaur Vs. ACIT D-97, Defence Colony, Central Circle-3, New Delhi New Delhi PAN : (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Saras Kumar, Sr. DR Date of Hearing : 20.01.2020 Date of Order : 29.01.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Since the identical issues has been raised in all the aforesaid appeals on the basis of identical set of facts a…

Smt. Sumohita Kaur, New Delhi vs. ACIT, New Delhi

ITA 6472/DEL/2016[2009-10]Status: DisposedITAT Delhi29 Jan 2020AY 2009-10

Bench: Shri Kuldip Singh & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri Saras Kumar, Sr. DR
Section 153ASection 271Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA No.6472/Del./2016, A.Y. 2009-10 ITA No.6473/Del./2016, A.Y. 2010-11 Smt. Sumohita Kaur Vs. ACIT D-97, Defence Colony, Central Circle-3, New Delhi New Delhi PAN : (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Saras Kumar, Sr. DR Date of Hearing : 20.01.2020 Date of Order : 29.01.2020 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Since the identical issues has been raised in all the aforesaid appeals on the basis of identical set of facts a…

Shri Sachinder Mohan Mehta, New Delhi vs. ACIT, New Delhi

In the result, appeal of assessee allowed

ITA 6575/DEL/2015[2009-10]Status: DisposedITAT Delhi28 Jan 2020AY 2009-10

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Shri A.K. Srivastava, C.AFor Respondent: Ms. Rakhi Vimal, Sr. D.R
Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.6575/Del./2015 Assessment Year 2009-2010 Shri Sachinder Mohan The ACIT, Mehta, B-465, New vs., Circle 61(1), Friends Colony, New Delhi PIN-110065 PAN AAFPM1379R New Delhi. (Appellant) (Respondent) For Assessee : Shri A.K. Srivastava, C.A. For Revenue : Ms. Rakhi Vimal, Sr. D.R. Date of Hearing : 23.01.2020 Date of Pronouncement : 28.01.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-20, New Delhi,…

New Samrat Metals Co. Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the Assessee allowed

ITA 2470/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Jan 2020AY 2012-13

Bench: Shri Bhavnesh Saini & Shri O.P. Kant

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 271(1)Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA.No.2470/Del./2017 Assessment Year 2012-2013 M/s. New Samrat Metals Co. Pvt. Ltd., New Delhi. The DCIT, PAN AABCN7728C vs., Circle – 18(1), C/o. Mrs. Bharati Sharma, B-42, Friends Colony New Delhi. (West), New Delhi–110065. (Appellant) (Respondent) For Assessee : Dr. Rakesh Gupta, Advocate For Revenue : Ms. Rakhi Vimal, Sr. DR Date of Hearing : 21.01.2020 Date of Pronouncement : 24.01.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed aga…

M/S. Doon Valley Roller Flour Mills Ltd., Muzaffarnagar vs. ACIT, Muzaffarnagar

In the result appeal of the assessee is allowed

ITA 1047/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Jan 2020AY 2010-11

Bench: Shri Prashant Maharishi & Shri K.Narasimha Chary

For Appellant: NoneFor Respondent: Shri Jagdish Singh, Sr. DR
Section 271(1)Section 271(1)(c)Section 50Section 50BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No. 1047/Del/2015 Assessment Year: 2010-11 Doon Valley Roller Flour Mills Ltd., vs. ACIT, Circle-1, 190-A, South Civil Lines, Muzaffarnagar. Muzaffarnagar. PAN: AAACD 7419B (Appellant) (Respondent) Assessee by: None Department by: Shri Jagdish Singh, Sr. DR Date of Hearing: 14/01/2020 Date of Pronouncement: 20/01/2020 ORDER PER K. NARASIMHA CHARY, JM Challenging the order dated 03/12/2014 in appeal No. 183/13- 14/MZR passed by the learned Com…

Sh. Sandeep Singh Madhok, New Delhi vs. ACIT, New Delhi

In the result, bunch of appeals filed by the assessee are allowed

ITA 6457/DEL/2016[2007-08]Status: DisposedITAT Delhi17 Jan 2020AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Dr. B.R.R. Kumar, Am आयकर अपील सं. / Ita Nos.6449 To 6452/Del/2016 "नधा"रण वष" / Assessment Years 2006-07 To 2009-10 Satinder Pal Singh, D-97, Defence Colony, New Delhi-110024. ..........अपीलाथ"/Appellant Pan-Aaaps4461K Vs The Acit, …………. ""यथ" / Respondent Central Circle-3, New Delhi.

For Appellant: NoneFor Respondent: Sh. H.K.Choudhary, CIT DR
Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “जी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, "या"यक सद"य एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं. / ITA Nos.6449 to 6452/Del/2016 "नधा"रण वष" / Assessment Years 2006-07 to 2009-10 Satinder Pal Singh, D-97, Defence Colony, New Delhi-110024. ..........अपीलाथ"/Appellant PAN-AAAPS4461K vs The ACIT, …………. ""यथ" / Respondent Central Circle-3, New Delhi. अपीलाथ" क" ओर से / Appellant by : None ""यथ" क" ओर से / Respondent by : Sh. H.K.Choudhary, CIT DR आयकर अपील सं…

Sh. Satinder Pal Singh, New Delhi vs. ACIT, New Delhi

In the result, bunch of appeals filed by the assessee are allowed

ITA 6449/DEL/2016[2006-07]Status: DisposedITAT Delhi17 Jan 2020AY 2006-07

Bench: Ms. Sushma Chowla, Jm & Dr. B.R.R. Kumar, Am आयकर अपील सं. / Ita Nos.6449 To 6452/Del/2016 "नधा"रण वष" / Assessment Years 2006-07 To 2009-10 Satinder Pal Singh, D-97, Defence Colony, New Delhi-110024. ..........अपीलाथ"/Appellant Pan-Aaaps4461K Vs The Acit, …………. ""यथ" / Respondent Central Circle-3, New Delhi.

For Appellant: NoneFor Respondent: Sh. H.K.Choudhary, CIT DR
Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “जी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, "या"यक सद"य एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं. / ITA Nos.6449 to 6452/Del/2016 "नधा"रण वष" / Assessment Years 2006-07 to 2009-10 Satinder Pal Singh, D-97, Defence Colony, New Delhi-110024. ..........अपीलाथ"/Appellant PAN-AAAPS4461K vs The ACIT, …………. ""यथ" / Respondent Central Circle-3, New Delhi. अपीलाथ" क" ओर से / Appellant by : None ""यथ" क" ओर से / Respondent by : Sh. H.K.Choudhary, CIT DR आयकर अपील सं…

M/S. the Instalment Supply Ltd., New Delhi vs. ACIT, New Delhi

In the result, bunch of appeals filed by the assessee are allowed

ITA 3918/DEL/2016[2007-08]Status: DisposedITAT Delhi17 Jan 2020AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Dr. B.R.R. Kumar, Am आयकर अपील सं. / Ita Nos.6449 To 6452/Del/2016 "नधा"रण वष" / Assessment Years 2006-07 To 2009-10 Satinder Pal Singh, D-97, Defence Colony, New Delhi-110024. ..........अपीलाथ"/Appellant Pan-Aaaps4461K Vs The Acit, …………. ""यथ" / Respondent Central Circle-3, New Delhi.

For Appellant: NoneFor Respondent: Sh. H.K.Choudhary, CIT DR
Section 271(1)(c)Section 274

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “जी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI सु"ी सुषमा चावला, "या"यक सद"य एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM & DR. B.R.R. KUMAR, AM आयकर अपील सं. / ITA Nos.6449 to 6452/Del/2016 "नधा"रण वष" / Assessment Years 2006-07 to 2009-10 Satinder Pal Singh, D-97, Defence Colony, New Delhi-110024. ..........अपीलाथ"/Appellant PAN-AAAPS4461K vs The ACIT, …………. ""यथ" / Respondent Central Circle-3, New Delhi. अपीलाथ" क" ओर से / Appellant by : None ""यथ" क" ओर से / Respondent by : Sh. H.K.Choudhary, CIT DR आयकर अपील सं…

Tikuchand Durgaji Jogani, Mumbai vs. ACIT - 17 (3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6799/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 Jan 2020AY 2013-14

Bench: Shri Rajesh Kumar & Shri Ravish Soodassessment Year: 2013-14

For Appellant: Shri Ashok J. Patil, A.RFor Respondent: Shri Amit Pratap Singh, D.R
Section 10(38)Section 143(3)Section 271Section 271(1)Section 271(1)(C)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “E”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER Assessment Year: 2013-14 Shri Tikhuchand D. ACIT 17-(3), Jogani, Room No.135-A, 301, Gundecha Aayakar Bhavan, Vs. Chambers, M.K. Road, N.M. Road, Fort, Mumbai - 400020 Mumbai – 400 023 PAN: AAAPJ8019Q (Appellant) (Respondent) Present for: Assessee by : Shri Ashok J. Patil, A.R. Revenue by : Shri Amit Pratap Singh, D.R. Date of Hearing : 13.11.2019 Date of Pronouncement : 14.01.2020 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferre…

Mayasheel Construction, Delhi vs. DCIT, Circle- 1, Ghaziabad

The appeals of the assessee are allowed

ITA 3937/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Dec 2019AY 2015-16

Bench: Shri G. S. Pannu & Ms Suchitra Kamble

Section 133ASection 143(3)Section 144ASection 271Section 271(1)(c)Section 274

…DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos. 3936 & 3937/DEL/2019 (Assessment Years : 2014-15 & 2015-16) Mayasheel Construction Vs DCIT, C/o. Kapil Goel, Adv., Circle -1, G-26-124, Sector-7, Ghaziabad Rohini, Delhi – 110 085 (PAN: AAPFM 5854 R) (APPELLANT) (RESPONDENT) Appellant by Shri Kapil Goyal, Adv. Respondent by Ms. Pramita M. Biswas, CIT-D.R. Date of Hearing 17.12.2019 Date of Pronouncement 31.12.2019 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against two separate orders dated 28.02.2019 passed by…

Mayasheel Construction, Delhi vs. DCIT, Circle- 1, Ghaziabad

The appeals of the assessee are allowed

ITA 3936/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Dec 2019AY 2014-15

Bench: Shri G. S. Pannu & Ms Suchitra Kamble

Section 133ASection 143(3)Section 144ASection 271Section 271(1)(c)Section 274

…DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI G. S. PANNU, VICE PRESIDENT AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos. 3936 & 3937/DEL/2019 (Assessment Years : 2014-15 & 2015-16) Mayasheel Construction Vs DCIT, C/o. Kapil Goel, Adv., Circle -1, G-26-124, Sector-7, Ghaziabad Rohini, Delhi – 110 085 (PAN: AAPFM 5854 R) (APPELLANT) (RESPONDENT) Appellant by Shri Kapil Goyal, Adv. Respondent by Ms. Pramita M. Biswas, CIT-D.R. Date of Hearing 17.12.2019 Date of Pronouncement 31.12.2019 ORDER PER SUCHITRA KAMBLE, JM These two appeals are filed by the assessee against two separate orders dated 28.02.2019 passed by…

Vinod Anna Bidkar, New Delhi vs. ITO, Ward- 71(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 5987/DEL/2018[2014-15]Status: DisposedITAT Delhi31 Dec 2019AY 2014-15

Bench: Ms. Sushma Chowla

For Appellant: Sh. Somil Aggarwal, AdvocateFor Respondent: Sh. Sanjog Kapoor, Sr.DR
Section 271(1)(c)Section 274

…आयकर अपीलीय अिधकरण, "द"ली "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “एस "यायपीठ सी”, "द"ली "द"ली "द"ली म"म"म"म" "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण एस एस.एम एस एम एम.सी एम सी सी IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘S.M.C’, NEW DELHI सु"ी सुषमा चावला सु"ी सुषमा चावला सु"ी सुषमा चावला, "याियक सद"य के सु"ी सुषमा चावला "याियक सद"य के "याियक सद"य के सम" "याियक सद"य के सम" सम" सम" BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER आयकर अपील सं आयकर अपील सं. / ITA No.5987/Del/2018 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Year: 2014-15 िनधा"रण वष" िनधा"रण वष" Vinod…

M/S.Krish Developers, Mumbai vs. ACIT Circle-4, Thane

In the result, the appeal of the assessee is partly allowed

ITA 4554/MUM/2018[2010-11]Status: DisposedITAT Mumbai19 Dec 2019AY 2010-11

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2010-11 M/S. Krish Developers, Acit Circle-4, 3 & 4, Unique Vaibhav, A Wing, 4Th Floor, Tirupati Nagar-1, Ashar It Park, Vs. Bolinj, Road No.16Z, Virar (West), Ambika Nagar, Thane Wagle Estate, Pan: Aaifk0931E Thane – 400 604 (Appellant) (Respondent) Present For: Assessee By : Shri Vimal Punmiya, A.R. Revenue By : Shri S. Michael Jerald, D.R. Date Of Hearing : 26.11.2019 Date Of Pronouncement : 19.12.2019 O R D E R

For Appellant: Shri Vimal Punmiya, A.RFor Respondent: Shri S. Michael Jerald, D.R
Section 143(3)Section 271Section 271(1)(c)Section 274

…levied. The ld AR submitted before the bench that in such a scenario, the penalty as imposed by the AO is bad in law. The Ld. A.R. in defence of his argument relied on the following decisions: 4 M/s. Krish Developers a)CIT Vs SSA’s Emerald Meadows(SC) (2016) 73 Taxmann.com 241 Karnataka – SLP dismissed as reported in (2016) 73 Taxmann.com 248 (SC) b) CIT vs. Manjunath Cotton and Ginning Factory (2013) 359 ITR 565 (Kar.) c) CIT vs. Shri Samson Perinchery (2017) 392 ITR 4 (Bom.) d) CIT vs. Mrs. Piedade Perinchery ITXA No.1310 of 2014 order dated 10.01.2017 (Bom. – HC) 9. The Ld. D.R., on the other hand, submitted…

Thomas Cook (India) Limited, Mumbai vs. Addl. CIT 1(3), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 5909/MUM/2016[2007-08]Status: DisposedITAT Mumbai17 Dec 2019AY 2007-08

Bench: Shri A.D. Jain & Shri Rajesh Kumar

For Appellant: Shri Madhur Aggarwal, A.RFor Respondent: Shri Awunghi Gimson, D.R
Section 143(3)Section 271Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI A.D. JAIN, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA Nos.5909 & 5910/M/2016 Assessment Years: 2007-08 & 2008-09 M/s. Thomas Cook (India) Addl. CIT 1(3), Ltd., Mumbai Thomas Cook Building, Vs. Dr. D.N. Road, Fort, Mumbai – 400 001 PAN: AAACT4050C (Appellant) (Respondent) Present for: Assessee by : Shri Madhur Aggarwal, A.R. Revenue by : Shri Awunghi Gimson, D.R. Date of Hearing : 25.09.2019 Date of Pronouncement : 17.12.2019 O R D E R Per Rajesh Kumar, Accountant Member: The present appeal has been preferred by the as…

M/S Singhal Strips Ltd., Delhi vs. DCIT, New Delhi

ITA 2325/DEL/2017[2000-01]Status: DisposedITAT Delhi17 Dec 2019AY 2000-01

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri S.S.Rana, CIT(DR)
Section 147Section 271Section 271(1)(c)Section 274Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2325/Del./2017, A.Y. 2000-01 Singhal Strips Ltd. Vs. DCIT, 440/1, Bholanath Nagar, Circle 8(1) Ward- Shadhara, New Delhi Delhi -32 PAN : AAACS0344J (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri S.S.Rana, CIT(DR) Date of Hearing : 02.12.2019 Date of Order : 17.12.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant Singhal Strips Ltd., Delhi (hereinafter referred to as 'the assessee’) by filing the aforesaid appeal, sought to s…

Ql2 Software India Pvt. Ltd., Delhi vs. ITO, Gurgaon

In the result, appeal of the assessee is allowed

ITA 4805/DEL/2016[2012-13]Status: DisposedITAT Delhi12 Dec 2019AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri K. Narasimha Chary

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Surender Pal, Sr. DR
Section 10BSection 143(3)Section 271(1)Section 271(1)(c)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITANo.4805/Del/2016 Assessment Year: 2012-13 M/s. QL2 Software India Pvt. Ltd., Vs. ITO, C/o- Chachan&Lath, 1308-09, Best Ward-3(2), Sky Tower, F-5, Netaji Subhash Gurgaon Place, Pitampura, Delhi PAN: AAACQ1399R (Appellant) (Respondent) Appellant by : Shri Kapil Goel, Advocate Respondent by:Shri Surender Pal, Sr. DR Date of hearing: 03/12/2019 Date of order : 12/12/2019 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the order dated 24/6/2016 in appeal…

Minu Bakshi, New Delhi vs. ACIT, New Delhi

Appeal of the assessee is allowed

ITA 3118/DEL/2017[2007-08]Status: DisposedITAT Delhi11 Dec 2019AY 2007-08

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamblei.T.A. No. 3118/Del/2017 (A.Y 2007-08) Minu Bakshi, Vs Acit, 4, Kautilya Marg, Central Circle-26, New Delhi. Room No.323, Ara Centre, E-2, (Aaepb 1799 F) Jhandewalan Extn., New Delhi. (Appellant) (Respondent)

Section 132Section 143(2)Section 143(3)Section 153ASection 154Section 271Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 3118/DEL/2017 (A.Y 2007-08) Minu Bakshi, Vs ACIT, 4, Kautilya Marg, Central Circle-26, New Delhi. Room No.323, ARA Centre, E-2, (AAEPB 1799 F) Jhandewalan Extn., New Delhi. (APPELLANT) (RESPONDENT) Appellant by Shri K.V.S.R. Krishna, C.A. Respondent by Ms. Rinku Singh, Sr. D.R. Date of Hearing 10.12.2019 Date of Pronouncement 11.12.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order of the Commissioner of Inco…

Vikram Bakshi & Co. (P) Ltd vs. ACIT Circle 12 (1)

In the result, all the three appeals of the assessee in ITA Nos

ITA 19/DEL/2008[1999-2000]Status: DisposedITAT Delhi10 Dec 2019AY 1999-2000

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri S.N. Meena, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 2699/DEL/2007 [A.Y 1998-1999] ITA No. 2934/DEL/2009 [A.Y 2000-2001] ITA No. 19/DEL/2008 [A.Y 1999-2000] M/s Vikram Bakshi & Company Vs. The A.C.I.T Top Floor, Mohan Dev Circle 12(1) 545, Ameer Road New Delhi Badhwali Gali, Meerut PAN: ABEPW 2480 P (Applicant) (Respondent) Assessee By : Shri Rohit Jain, Adv Shri Deepesh Jain, CA Shri Vibhu Gupta, CA Department By : Shri S.N. Meena, Sr. DR Date of Hearing : 09.12.2019 Date of Pronouncemen…

M/S. Vikram Bakshi & Co. Pvt. Ltd, New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee in ITA Nos

ITA 2934/DEL/2009[2000-01]Status: DisposedITAT Delhi10 Dec 2019AY 2000-01

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri S.N. Meena, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 2699/DEL/2007 [A.Y 1998-1999] ITA No. 2934/DEL/2009 [A.Y 2000-2001] ITA No. 19/DEL/2008 [A.Y 1999-2000] M/s Vikram Bakshi & Company Vs. The A.C.I.T Top Floor, Mohan Dev Circle 12(1) 545, Ameer Road New Delhi Badhwali Gali, Meerut PAN: ABEPW 2480 P (Applicant) (Respondent) Assessee By : Shri Rohit Jain, Adv Shri Deepesh Jain, CA Shri Vibhu Gupta, CA Department By : Shri S.N. Meena, Sr. DR Date of Hearing : 09.12.2019 Date of Pronouncemen…

Vikram Bakshi & Co. (P) Ltd vs. ACIT Circle 12 (1)

In the result, all the three appeals of the assessee in ITA Nos

ITA 2699/DEL/2007[1998-1999]Status: DisposedITAT Delhi10 Dec 2019AY 1998-1999

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri S.N. Meena, Sr. DR
Section 271(1)Section 271(1)(c)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 2699/DEL/2007 [A.Y 1998-1999] ITA No. 2934/DEL/2009 [A.Y 2000-2001] ITA No. 19/DEL/2008 [A.Y 1999-2000] M/s Vikram Bakshi & Company Vs. The A.C.I.T Top Floor, Mohan Dev Circle 12(1) 545, Ameer Road New Delhi Badhwali Gali, Meerut PAN: ABEPW 2480 P (Applicant) (Respondent) Assessee By : Shri Rohit Jain, Adv Shri Deepesh Jain, CA Shri Vibhu Gupta, CA Department By : Shri S.N. Meena, Sr. DR Date of Hearing : 09.12.2019 Date of Pronouncemen…